{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-regulations-2011/regulation-5",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-regulations-2011/regulation-5.json",
  "legislation": "uksi/2011/214",
  "legislation_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-amendment-regulations-2011",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the principal Regulations",
  "text": "(1) Regulation 6 (production of information) of the principal Regulations is amended as follows.\n(2) For paragraph (1) substitute—\n“(1) Subject to paragraph (3), a person who by virtue of these Regulations is not required to deliver to the Board an account under section 216 of the 1984 Act of the property comprised in an excepted estate, must produce the information specified in paragraph (2) and, where the criteria specified in regulation 5A(3) and (4) are met, paragraph (2A), to the Board in such form as the Board may prescribe.”.\n(3) After paragraph (2) insert—\n“(2A) The information specified for the purpose of paragraph (1) is—\n(a) the full name of the first deceased person,\n(b) the last known address of the first deceased person,\n(c) the date of death of the first deceased person,\n(d) the date and place of the marriage or civil partnership (as the case may be) between the first deceased person and the survivor, and\n(e) either—\n(i) a statement specifying whether a grant of probate, grant of letters of administration or grant of confirmation was issued in relation to the estate of the first deceased person and the date and place of issue of such grant, or\n(ii) a statement specifying that no grant of probate, grant of letters of administration or grant of confirmation was issued in relation to the estate of the first deceased person.\n(2B) In paragraph (2A) “first deceased person” and “survivor” shall have the meaning given to them in regulation 5A(3)(a).”.\n(4) In paragraph (3)—\n(a) for “if the information” substitute “to the extent that the information”, and\n(b) after “in paragraph (2)” insert “and, where applicable, paragraph (2A)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 216 was amended by paragraph 11 of Schedule 26 to the Finance Act 1985 (c. 54), paragraph 29 of Schedule 19 to the Finance Act 1986 (c. 41), paragraph 4 of Schedule 7 to the Finance (No.2) Act 1987 (c. 51), section 105(1) of the Finance Act 1999 (c. 16), paragraphs 1 and 7 of Schedule 22 to the Finance Act 2006 (c. 25), paragraphs 19 and 24 of Schedule 19 to the Finance Act 2007 (c. 11) and paragraphs 6 and 12 of Schedule 28 to the Finance Act 2008 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/214/regulation/5",
    "retrieved_at": "2026-10-29T02:18:47.752157+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}